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Achieving International Harmonisation through Accounting Policy Choice
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Towards the Harmonisation of Local Accounting Systems in the International Context
Financial Accountability & Management, 2002In recent years efforts to modernise and regulate public accounting systems have been carried out in most countries, driven essentially by the interest in establishing a Public Accounting capable of satisfying the required needs for attaining efficient management of public resources, as well as for demonstrating accountability to stakeholders.
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Accounting classification and the international harmonisation debate — an empirical investigation
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